CHIRAGKUMAR VITHALBHAI DOBARIYA,SURAT vs. INCOME TAX OFFICER, WARD 9(1), SURAT

These two appeals by individual assessee are directed against the separate\r orders of National Faceless Appeal Centre, Delhi [for short to as\r “NFAC/Ld.CIT(A)"] dated 19.02.2024 and 07.03.2024 for same assessment\r year i.e., 2001-2002. Both appeals came up hearing today (10th March 2025),\r these are clubbed together, heard together and disposed of by this common\r order for the sake of convenience. The learned Counsel for the assessee\r submits that the assessee has applied for seeking the benefits of Vivad se\r Visvas Scheme -2024 (VSV-24) and his application has been accepted. The\r assessee has also filed copy of Form No.2 issued by the Designated Authority\r on 18.02.2025. The learned counsel for the assessee further submits that he\r may be allowed to withdraw both appeals.\r

On the other hand, Id. Sr-DR for the Revenue submits that he has no objection,\r if both the appeals of the assessee are dismissed as “withdrawn” as suggested\r by this Bench.\r

We have considered the rival submissions of both the parties and considering\r the facts that the assessee has already filed application before the prescribed\r authority under VSV-24 and have paid the tax liability as determined by\r designated authority. Hence, both the appeals of the assessee are dismissed\r as “withdrawn” with liberty to the assessee as well as to the revenue that in\r case, if the applications preferred by the assessee under VSV-2024 do not get\r finally settled for any reason whatsoever, then both the parties are at liberty\r to prefer Miscellaneous Application before this Tribunal for restoration of these\r appeals or any further direction and in such event, the appeals shall get\r restored. The Assessing Officer is directed to pass the consequential order.\r

In the result, both the appeals of the assessee are dismissed as withdrawn.\r Registry is directed to place one copy of this order in all appeals folder / case\r file(s).\r Order announced on 10/032025 in open Court hearing.\r \r (BIJAYANANDA PRUSETH)\r लेखा सदस्य/Accountant Member\r सूरत / Surat Dated: 10/0/2025\r Dkp Outsourcing Sr. P.S*\r \r (PAWAN SINGH)\r न्यायिक सदस्य/Judicial Member\r ITA Nos.755-756/SRT/2024 (A.Y 01-02)\r Chiragkumar V Dobariya\r आदेश की प्रतिलिपि अग्रेषित/ Copy of the order forwarded to :\r अपीलार्थी/ The Appellant\r प्रत्यर्थी/ The Respondent\r आयकर आयुक्त / CIT\r विभागीय प्रतिनिधि, आयकर अपीलीय आधिकरण, सूरत/ DR, ITAT, SURAT\r गार्ड फाईल / Guard File\r ////\r By order/आदेश से,\r सहायक पंजीकार\r आयकर अपीलीय अधिकरण, सूरत", "summary": { "facts": "Two appeals were filed by the assessee against orders of the National Faceless Appeal Centre for AY 2001-2002. The assessee applied for the Vivad se Vishwas Scheme -2024, which was accepted, and the tax liability was paid. A Form No. 2 was also filed.", "held": "The assessee's counsel requested to withdraw the appeals, and the Revenue's counsel had no objection. Considering the assessee's application under VSV-24 and payment of tax liability, the Tribunal dismissed the appeals as withdrawn.", "result": "Dismissed as withdrawn", "sections": [ "254(1)", "Vivad se Vishwas Scheme -2024" ], "issues": "Whether the appeals should be dismissed as withdrawn, considering the assessee's application and acceptance under the Vivad se Vishwas Scheme?" } }